Value Added Tax增值税

作者简介

This book integrates legal, economic, and administrative materials about value added tax. Its principal purpose is to provide comprehensive teaching tools - laws, cases, analytical exercises, and questions drawn from the experience of countries and organizations from all areas of the world. It also serves as a resource for tax practitioners and government officials that must grapple with issues under their VAT or their prospective VAT. The comparative presentation of this volume offers an analysis of policy issues relating to tax structure and tax base as well as insights into how cases arising out of VAT disputes have been resolved. The authors have expanded the coverage to include new VAT related developments in Europe, Asia, Africa and Australia. A chapter on financial services has been added as well as an analysis of significant new cases.

书籍目录

List of Tables, Figures, and ChartsList of CasesPreface to the Revised Edition 1 SURVEY OF TAXES ON CONSUMPTION AND INCOME,　AND INTRODUCTION TO VALUE ADDED TAX　Ⅰ. Introduction　Ⅱ. Development of Taxes on Consumption - A Brief Review of History　Ⅲ.Direct and Indirect Taxes on an Income or Consumption Base　A.  Direct and Indirect Taxes　B.  Income and Consumption Base for Tax　IV. Tax Structures in Developed and Developing Economies　Ⅴ. Broadening the Base of a Tax System　Ⅵ. The Value Added Tax　Ⅶ. The Proliferation of VATs　Ⅷ. Glossary of VAT Terms　Ⅸ. Outline of Issues Pertaining to Consumption Taxes　Ⅹ. Discussion Questions　APPENDIX A: DEVELOPMENT TAXATION　Ⅰ. Introduction　Ⅱ. The Reform of Indirect Taxation　Ⅲ. Taxing Imports　Ⅳ. Taxing Exports2 FORMS OF CONSUMPTION-BASED TAXES AND ALTERING THE TAX BASE　Ⅰ. Forms of Consumption-Based Taxes　A.  Introduction　B.  Consumption-Based Direct Tax on Individuals　C.  Single and Multistage Sales Taxes　Ⅱ. Overview of the Value Added Tax　A.  In General　B.  Jurisdictional Reach of the Tax　C.  Inclusion of VAT in Tax Base　D.  Inclusion of Capital Goods in Tax Base　Ⅲ. Methods of Calculating VAT Liability　A.  Credit-Invoice VAT　B.  Credit-Subtraction VAT That Does Not Rely on VAT Invoices　C.  Sales-Subtraction VAT　D.  Addition-Method VAT　IV. Methods of Altering the Tax Base　A.  Entity Exemptions　B.  Zero Rating　C.  Transaction Exemption　D.  Alteration of Base by Granting or Denying Credits　E.  Multiple Rates　V. Discussion Questions　……7　INTRODUCTION TO CROSS-BORDER ASPECTS OF VAF8  TIMING AND VALUATION RULES9  ZERO RATING AND EXEMPTIONS AND GOVERNMENT ENTITIES NAD NONPROFIT ORGANTIONS10  GAMBLINE AND FINACIAL SERVICE(OTHER THAN INSURANCE)11  INSURANCE12  INTERJURISDCTIONAL ASPECTS OF VAT IN FEDERAL COUNTRIES AND COMMON MARKETS13  REAL PROPERTY14  PROPOSALS FOR U.S TAX ON CONSUMPTIONAPPENDIXESSCHEDULESIndex

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